Civic Intelligence

Michigan Air Conditioning Contractors Association

EIN 38-6093165 • 501(c)6 • Lansing, MI

Profile

Provide supporteducaton to contractors

602 W Ionia Ste 209Lansing, MI 48933

www.miacca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.00x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

46th percentile

-0.7%

Higher net margin than 46% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$45,457

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 67.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

66th percentile

7.0%

Faster asset growth than 66% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

6.0%

Faster revenue growth than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Using 2023 Form 990EZ data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$80,985

Up $4,044 (+5.3%) from 2022

Liabilities

Up

$222

Up $153 (+222%) from 2022

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue53rd percentileNet Margin46th percentile

Revenue

Down

$64,040

Down $7,314 (-10%) from 2022

Expenses

Down

$67,589

Down $3,532 (-5.0%) from 2022

Net Income

Down

-$3,549

Down $3,782 (-1623%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2010: $59,073Liabilities 2010: $2,251Net Assets 2010: $56,8222010Assets 2011: $56,816Liabilities 2011: $628Net Assets 2011: $56,1882011Assets 2012: $64,072Liabilities 2012: $1,655Net Assets 2012: $62,4172012Assets 2013: $63,588Liabilities 2013: $0Net Assets 2013: $63,5882013Assets 2014: $72,776Liabilities 2014: $0Net Assets 2014: $72,7762014Assets 2015: $84,174Liabilities 2015: $02015Assets 2016: $119,403Liabilities 2016: $19,856Net Assets 2016: $99,5472016Assets 2017: $94,077Liabilities 2017: $0Net Assets 2017: $94,0772017Assets 2018: $82,600Liabilities 2018: $35Net Assets 2018: $82,5652018Assets 2019: $58,758Liabilities 2019: $352019Assets 2020: $64,917Liabilities 2020: $147Net Assets 2020: $64,7702020Assets 2021: $87,370Liabilities 2021: $202Net Assets 2021: $87,1682021Assets 2022: $76,941Liabilities 2022: $69Net Assets 2022: $76,8722022Assets 2023: $80,985Liabilities 2023: $2222023

Latest loaded filing

2023

Assets$80,985
Liabilities$222
Net Assets-
Open 2023 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $88,810Expenses 2010: $91,031Net Income 2010: -$2,2212010Revenue 2011: $93,068Expenses 2011: $93,702Net Income 2011: -$6342011Revenue 2012: $72,697Expenses 2012: $66,468Net Income 2012: $6,2292012Revenue 2013: $53,545Expenses 2013: $52,374Net Income 2013: $1,1712013Revenue 2014: $62,986Expenses 2014: $53,798Net Income 2014: $9,1882014Revenue 2015: $69,127Expenses 2015: $57,729Net Income 2015: $11,3982015Revenue 2016: $123,207Expenses 2016: $107,834Net Income 2016: $15,3732016Revenue 2017: $84,618Expenses 2017: $90,088Net Income 2017: -$5,4702017Revenue 2018: $91,511Expenses 2018: $103,023Net Income 2018: -$11,5122018Revenue 2019: $58,671Expenses 2019: $90,210Net Income 2019: -$31,5392019Revenue 2020: $64,650Expenses 2020: $62,576Net Income 2020: $2,0742020Revenue 2021: $77,376Expenses 2021: $60,121Net Income 2021: $17,2552021Revenue 2022: $71,354Expenses 2022: $71,121Net Income 2022: $2332022Revenue 2023: $64,040Expenses 2023: $67,589Net Income 2023: -$3,5492023

Latest loaded filing

2023

Revenue$64,040
Expenses$67,589
Net Income-$3,549
Open 2023 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.00$0.64$0.68$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.71$0.71$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.77$0.60$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.00$0.65$0.65$0.63$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.00$0.59$0.90$0.32
2018Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.92$1.03$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.85$0.90$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.20$1.00$1.23$1.08$0.15
2015Summary only. Only limited summary data is available for this year.$0.84$0.00$0.69$0.58$0.11
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.73$0.00$0.73$0.63$0.54$0.09
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.64$0.00$0.64$0.54$0.52$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.02$0.62$0.73$0.66$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.01$0.56$0.93$0.94$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.02$0.57$0.89$0.91$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 10, 2022
Return Version
2021v4.2
Gross Receipts
$77,376
Mission and Program Overview

Mission

To provide support & education to member contractors

Provide supporteducaton to contractors

Program Services

DescriptionGrantsExpenses
INFORMATIONAL TRAINING AND ENVIRONMENTAL PROTECTION AGENCY MANDATED REFRIGERANT RECOVERY CERTIFICATION-$2,411
DISTRIBUTION OF TECHNICAL INFORMATION TO HEATING AND COOLING CONTRACTORS IN MICHIGAN.--
PROJECT SERVICE DAYS--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHIL FORNERPresident-$0--
TONY PINODirector-$0--
MJ DSMITHExecutive Director-$0--
MICKEY MCEVOYTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Michigan Air Conditioning Contractors Association
EIN
38-6093165
Address
602 W IONIA STE 209, LANSING, MI 48933

Signing Officer

Name
Phil Forner
Title
President
Phone
8662698486
Signed
2022-06-10
Discuss with paid preparer
Yes

Preparer

Firm
Yaekle Mccririe
Address
848 W Grand River Ave, Brighton, MI 48116
Preparer
Deborah L Yaekle CPA
Phone
8102295781
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amounttaxes and licenses 20bank charges 521insurance 1,143website fees 1,382program and training 2,411interest expense 21meals and travel 1,479quickbook fees 860office supplies 385”

Other changes in net assets or fund balances Part I line 20

“Description amountchange in unrealized gains & losses 5,143”

Description of other assets Part II line 24

“Category beginning of year end of yearsecurity deposit 175 175”

Description of total liabilities Part II line 26

“Category beginning of year end of yearcredit card payable 147 202”

Raw XML Appendix128 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0MJ DSMITH
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt01099 COMPENSATION
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MJ DSMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum08662698486
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0602 W IONIA
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048933
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt064742
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt087195
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017255
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt050734
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt064917
IRS990EZ/Form990TotalAssetsGrp/EOYAmt087370
IRS990EZ/GrossReceiptsAmt077376
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05068
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt036580
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt064770
IRS990EZ/NetAssetsOrFundBalancesEOYAmt087168
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt064770
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt087168
IRS990EZ/OccupancyRentUtltsAndMaintAmt0452
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHIL FORNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TONY PINO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MJ DSMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICKEY MCEVOY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0175
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0175
IRS990EZ/OtherChangesInNetAssetsAmt05143
IRS990EZ/OtherExpensesTotalAmt08222
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE SUPPORTEDUCATON TO CONTRACTORS
IRS990EZ/PrintingPublicationsPostageAmt0713
IRS990EZ/ProgramServiceRevenueAmt035728
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DISTRIBUTION OF TECHNICAL INFORMATION TO HEATING AND COOLING CONTRACTORS IN MICHIGAN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1INFORMATIONAL TRAINING AND ENVIRONMENTAL PROTECTION AGENCY MANDATED REFRIGERANT RECOVERY CERTIFICATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROJECT SERVICE DAYS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02411
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0147
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0202
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt060121
IRS990EZ/TotalProgramServiceExpensesAmt02411
IRS990EZ/TotalRevenueAmt077376
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MIACCA.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTTAXES AND LICENSES 20BANK CHARGES 521INSURANCE 1,143WEBSITE FEES 1,382PROGRAM AND TRAINING 2,411INTEREST EXPENSE 21MEALS AND TRAVEL 1,479QUICKBOOK FEES 860OFFICE SUPPLIES 385
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTCHANGE IN UNREALIZED GAINS & LOSSES 5,143
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARSECURITY DEPOSIT 175 175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARD PAYABLE 147 202
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHIL FORNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08662698486
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0386093165
ReturnHeader/Filer/USAddress/AddressLine1Txt0602 W IONIA STE 209
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048933
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822982682
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YAEKLE MCCRIRIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0848 W Grand River Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brighton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048116
ReturnHeader/PreparerPersonGrp/PhoneNum08102295781
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH L YAEKLE CPA
ReturnHeader/ReturnTs02022-08-16T15:56:55-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PHIL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FORNER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • <$500k nonprofits